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NY B89743

October 2, 1997

CLA-2-RR:NC:TA:352 B89743


Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman LLP 707 Wilshire Boulevard
Suite 5555
Los Angeles, CA 90017

RE: Classification and country of origin determination for a binder cover; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Powell:

This is in reply to your letter dated September 19, 1997, on behalf of Pen-Tab Industries, requesting a classification and country of origin determination for a binder cover which will be imported into the United States.


The sample submitted is a binder cover, designated as "Pro Attitude". The binder cover is made of a cardboard base covered with nylon woven fabric. In its open position, the left side contains a large open horizonal pocket which features a zippered pocket, a pocket with a flip top closure secured by hook and loop strip fastener, two transparent plastic pockets and four sleeves for pens. The right side contains an open vertical pocket. The middle features three metal rings attached to a metal base. (The metal three-ring mechanism will be added after importation into the United States). The exterior right side features a pocket held closed with hook and loop fastener and the left side features an elastic stretch cord. The exterior center has embroidered letterings. It is secured by a zipper that fits around the article. In its closed position it measures approximately 14" x 11 1/2".

The manufacturing operations for the binder cover are as follows: The rolls of fabric were woven in Taiwan and then shipped to China where the remainder of the manufacturing processes were performed. After arrival in China the fabric will be cut and sewn over the foam and cardboard base and embroidered with the letterings. The foam, cardboard base and embroidery threads are products of China. After importation of the binder cover into the United States, the metal three-ring mechanism, a product of China, is mounted to a piece of chipboard, a product of United States, and then inserted into the textile cover.


What are the classification and country of origin of the subject merchandise?


The applicable subheading for the binder cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.


On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country,territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

As the fabric is formed in a single country, that is, Taiwan, as per the terms of the tariff shift requirement or rules specified for subheading 6307.90, HTS, country of origin is conferred in Taiwan.

The country of origin of the binder cover is Taiwan. The binder cover is classifiable in subheading 6307.90.9989, HTS, with a duty rate of 7 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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